Judgment date 04 November 2026 Case number S157/2025 S158/2025 Before Gageler CJ, Gordon, Edelman, Steward, Gleeson, Jagot, Beech-Jones JJ Files Commissioner of Taxation v Merchant (S157 & S158-2025) [2026] HCA 39.docx (196.25 KB) Commissioner of Taxation v Merchant (S157 & S158-2025) [2026] HCA 39.pdf (578.4 KB)